Research in Accounting in Emerging Economies

Research in Accounting in Emerging Economies PDF Author: Shahzad Uddin
Publisher: Emerald Group Publishing
ISBN: 0857244523
Category : Business & Economics
Languages : en
Pages : 310

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Book Description
Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.

Research in Accounting in Emerging Economies

Research in Accounting in Emerging Economies PDF Author: Shahzad Uddin
Publisher: Emerald Group Publishing
ISBN: 0857244523
Category : Business & Economics
Languages : en
Pages : 310

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Book Description
Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.

Comparative Issues in Local Government Accounting

Comparative Issues in Local Government Accounting PDF Author: Eugenio Caperchione
Publisher: Springer Science & Business Media
ISBN: 9780792384991
Category : Business & Economics
Languages : en
Pages : 296

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Book Description
In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level. This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.

Government and Not-for-Profit Accounting

Government and Not-for-Profit Accounting PDF Author: Michael H. Granof
Publisher: John Wiley & Sons
ISBN: 1118983270
Category : Business & Economics
Languages : en
Pages : 865

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Book Description
This text is an unbound, three hole punched version. Government and Not-for-Profit Accounting, 7th Edition by Michael Granof, Saleha Khumawala, Thad Calabrese, and Daniel Smith makes students aware of the dynamism of government and not-for-profit accounting and of the intellectual challenges that it presents. Not only does the 7th edition keep students informed of current accounting and reporting standards and practices, but it also ensures that they are aware of the reasons behind them, their strengths and limitations, and possible alternatives.

Government Auditing Standards - 2018 Revision

Government Auditing Standards - 2018 Revision PDF Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234

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Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

The Government Accountants Journal

The Government Accountants Journal PDF Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 616

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Book Description


The International Handbook of Public Financial Management

The International Handbook of Public Financial Management PDF Author: Richard Allen
Publisher: Springer
ISBN: 113731530X
Category : Business & Economics
Languages : en
Pages : 1125

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Book Description
The Handbook is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten years. The book is aimed at a broad audience of academics/students, government officials, development agencies and practitioners. It covers both bread-and-butter topics such as the macroeconomic and legal framework for budgeting, budget preparation and execution, procurement, accounting, reporting, audit and oversight, as well as specialist subjects such as government payroll systems, local government finance, fiscal transparency, the management of fiscal risks, sovereign wealth funds, the management of state-owned enterprises, and political economy aspects of budgeting. The book sets out numerous examples and case studies describing good practice in public financial management, and is highly relevant for use in both advanced and developing countries.

Public Sector Accounting and Auditing in Europe

Public Sector Accounting and Auditing in Europe PDF Author: I. Brusca
Publisher: Springer
ISBN: 1137461349
Category : Political Science
Languages : en
Pages : 443

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Book Description
The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).

Advances in International Accounting

Advances in International Accounting PDF Author: J. Timothy Sale
Publisher: Elsevier
ISBN: 0080493416
Category : Business & Economics
Languages : en
Pages : 216

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Book Description
This is a refereed, academic research annual, devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide.

Government auditing standards guidance on GAGAS requirements for continuing professional education : by the Comptroller General of the United States.

Government auditing standards guidance on GAGAS requirements for continuing professional education : by the Comptroller General of the United States. PDF Author:
Publisher: DIANE Publishing
ISBN: 1428931023
Category :
Languages : en
Pages : 32

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Book Description


Models of Public Budgeting and Accounting Reform Volume 2 Supplement 1

Models of Public Budgeting and Accounting Reform Volume 2 Supplement 1 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264177485
Category :
Languages : en
Pages : 356

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Book Description
This book provides a comparative look at financial management systems from a family of systems point of view.